(a) The retail sale or transfer within this state of dry cleaning solvent on or after January 1, 1996; and
(b) The transfer of dry cleaning solvent from an off-site reclamation facility.
(2) The fee on each gallon of dry cleaning solvent is the result obtained from multiplying the solvent factor of the dry cleaning solvent by $10.
(3) The solvent factor for each dry cleaning solvent is the amount listed in the following table:
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Dry Cleaning Solvent Solvent Factor
Perchloroethylene 1.00
Any other solvent 0.20
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(4) Notwithstanding subsections (1) and (2) of this section, no fee shall be imposed on the retail sale or transfer of any dry cleaning solvent if, prior to the retail sale or transfer, the purchaser or transferee provides the seller or transferor with a certificate stating that:
(a) The dry cleaning solvent will not be used in a dry cleaning facility; or
(b) The purchaser or transferee does not operate a dry cleaning facility. [1995 c.427 §10; 1997 c.249 §161; 2001 c.495 §14; 2003 c.407 §6]